Vincent's NT Word Studies
46. I commend (paratiqemai). See on ch. ix. 16.Gave up the ghost (exepneusen). Lit., breathed out (his life). Wyc., sent out the spirit. See on Matt. xxvii. 50.
47-49. Compare Matt. xxvii. 51-56; Mark xv. 38-41.
Robertson's NT Word Studies
23:46 {Father} (pater). Jesus dies with the words of #Ps 31:5 on his liy. {Gave up the ghost} (exepneusen). First aorist active indicative of ekpnew, to breathe out, to expire, old word, but in the N.T. only here and #Mr 15:37,39. There is no special reason for retaining "ghost" in the English as both #Mt 27:50 (yielded up his spirit, aphken to pneuma) and #Joh 19:30 (gave up his spirit, pared"ken to pneuma) use pneuma which is the root of ekpnew, the verb in Mark and Luke.